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Pat Smith Quoted in Tax Notes on Definition of “Dependent”

Tax Notes

Ivins attorney Pat Smith was quoted in an article in Tax Notes on an IRS notice modifying the definition of the term “dependent.” IRS Seeks to Avoid Unintended Result for Dependent Credit.

“Ordinarily, just because a statutory provision produces what would seem to be an unintended result, that isn’t a basis for ignoring it, although there is an exception for absurd results,” according to Patrick J. Smith of Ivins, Phillips & Barker Chtd. However, because these changes are generally favorable to taxpayers, it’s unlikely anyone will object, Smith said.

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